Customs Duty
The present Basic Import Duty on beer is 100%, and on spirits/wines is 150% of Assessable Value. In addition, there is 4% Special Additional Duty on Basic Duty + Assessable value.
State Excise Levies
Alcohol is a State subject in India and hence the level of taxation, License Fees and Label Registration Fees etc., varies from State to State.
FACTS & FACTUALS ABOUT
INDIAN ALCOBEV MARKET
2008 - 2009
| Total Spirits market size |
234.40 million cases
(In 2010, as per IWSR data) |
| Growth rate |
16% and 12% as per Ambrosia |
| Market of blended scotch |
1-15% |
| Per capita whisky consumption |
0.75 liters per year |
| Vodka is the fastest growing segment |
30-4o % growth |
| Vodka market size |
6.5 million cases (2010) |
| |
|
| Beer market size |
15% growth |
| Per capita beer consumption |
0.7 litres |
|
|
| Wine market size |
1.5 million cases |
| Per capita consumption |
6 ml |
|
|
| Imported Wine |
0.25 million cases |
| Domestic wines |
1.25 million cases |
|
|
Total estimated alcohol production
in India in 2008-2009 |
3100 million liters |
| The value of Indian alcohol industry |
USD 6 Billion (Rs. 28000 crores) |
| Alcohol consumption per capita per year |
2 litres |
Source: IWSR and Ambrosia 2010.